SUBSTANTIVE is reality, real rather than apparent, as seen by an unbiased observer and not just the official view of management.
LDC is Less-Developed Countries.
EXTINGUISHMENT OF DEBT is the debtors satisfaction of the obligation to a creditor, either legally or in-substance. A debt shall be accounted for as having been extinguished in a number of circumstances, including when it has been settled through repayment or replacement by another liability.
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